We collect individual participant data from 70 papers that use laboratory experiments to
examine individual tax evasion behavior (or “Tax Evasion Games”), in order to use meta …

This study aims at analyzing empirically the effect of tax moral, sanction and tax relaxation
on taxpayer compliance. This study result is expected to provide an option to increase tax …

We consider a new, flexible and easy-to-implement method to estimate thecausal effects of
an intervention on a single treated unit when a control group is not available and which …

In this paper I discuss how Law and Economics can benefit from incorporating some insights
from Public Choice into their analyses. Within this argument, I examine the evolution of …

Studies examining the effects of gender on honesty, deceptive behavior, pro-sociality, and
risk aversion, often find significant differences between men and women. The present study …

Purpose Governments count on tax revenues in order to finance their fiscal and social
activities. The purpose of this paper is to analyse the citizens' conception of tax compliance …

The tax system provides the necessary financial resources to a country's administration to
use the collected resources for the welfare of the general public and the development of …

The amount of revenue collected often determines a country's economic growth and
development. Taxes continue to be one of the most important constituents in managing …

Community policing, and citizen cooperation with law enforcement more broadly, can
improve local security outcomes by providing decentralized mechanisms for police …

A tax authority's ability to successfully collect taxes depends on its relationship with the
taxpayers as well as their commitment to contribute to the common good. In this paper, we …